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expenses of $223 in 1990 with respect to the apartment on W. 58th
Street.
Petitioner continued to rent the apartment on E. 65th Street
for business purposes during 1990. She asserts, and respondent
concedes, that she is entitled to a deduction for rent of $13,983
and utility expenses of $790 in 1990 with respect to the
apartment on E. 65th Street.
In 1990, petitioner continued to live in the apartment on E.
77th Street. As was the case for 1989, however, we do not accept
her uncorroborated testimony regarding exclusive business use of
the furniture or any portion of the space. She has thus failed
to demonstrate that she is entitled to any business-related
deductions for 1990 rental costs of this property. Petitioner
has also failed to prove to our satisfaction that $857 of
furniture she claims to have purchased in 1990 was used in her
trade or business and thus could be deducted as a business
expense or in the form of depreciation deductions. See secs.
162(a), 167(a).
Respondent has allowed petitioner $100 for messenger
expenses in 1990 and an additional $114 in shipping and mailing
expenses. Petitioner has satisfied us that she is entitled to
claim an additional $12.60 in mailing expenses, but she has not
provided substantiation for an additional claimed $114.75 for
such expenses.
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